Poland has published a government statement on the implementation of the measures of the BEPS MLI for the 1998 tax treaty with Mexico. The statement provides the notifications and reservations taken by the two countries for the application of the MLI to the Poland-Mexico treaty. The statement also notes that the MLI enters into force for the Poland-Mexico treaty on 1 July 2023 and, as such, the MLI applies with respect to tax withheld at source and for other taxes from 1 January 2024.
With …